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NY L88726

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December 2, 2005

CLA2-RR:NC:TA:353 L88726

CATEGORY: CLASSIFICATION

Mr. Kirit D. Patel
Venus Textiles
25861 Wright Street
Foothill Ranch, CA 92610

RE: Classification and country of origin determination for a cook shirt, chef coat and chef pants; Products of the West Bank, the Gaza Strip or a Qualifying Industrial Zone; General Note 3(a)(v): 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Patel:

This is in reply to your letters dated October 28, 2005, requesting a classification and country of origin determination for a cook shirt, chef coat and chef pants that will be imported into the United States. You state in your letters that the manufacturing operations in Egypt will occur in one of the Qualifying Industrial Zones (QIZ) of Alexandria, Greater Cairo or the Suez Canal.

FACTS:

The submitted samples consist of a cook shirt, chef coat and chef pants constructed of woven 100% polyester fabric or woven 65% polyester, 35% cotton fabric.

The cook shirt has short sleeves, a pointed collar, left breast pocket and a five-button closure that closes left over right.

The chef coat is a double-breasted, hip-length unisex garment with long sleeves, a mandarin collar and left breast pocket. The chef coat has a front five-button closure that closes left over right or right over left.

The chef pants has a front zipper closure, front fly, left over right single-button waist closure, seven belt loops, two side slash pockets, and unfinished an bottom hems.

You have presented two manufacturing options. The manufacturing operations for the cook shirt, chef coat and chef pants are as follows:

Option A:

Egypt (QIZ):

Fabric is woven
Panels are cut to shape, garment is sewn
Garments are packed and shipped from QIZ

Option B:

Various Countries:

Fabric is woven

Egypt (QIZ):

Panels are cut to shape, garment is sewn
Garments are packed and shipped from QIZ

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

Chapter 62, note 8 states: “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boy’s garments, and those designed for right over left closure at the front as women’s or girls’ garments Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments, are to be classified in the headings covering women’s or girls’ garments.”

The applicable subheading for the cook shirt, 100% polyester or 65% polyester/35% cotton, will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Men’s.” The duty rate will be 29.1 cents/kg + 25.9% ad valorem. The textile category designation is 640.

The applicable subheading for the chef coat, 100% polyester or 65% polyester/35%cotton, white chef coat will be 6206.40.3030, Harmonized Tariff schedule of the United States (HTS), which provides for “Women’s or girls’ blousesshirts: Of man-made fibers: Other: Other, Other: Women’s.” The duty rate will be 26.9% ad valorem. The textile category designation is 641.

The applicable subheading for the chef pants, 100% polyester or 65% polyester/35% cotton, will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers . . . Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Men’s.” The duty rate will be 27.9 percent ad valorem. The textile category designation is 647.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." You did not indicate where the polyester fiber was sourced for Option A. We cannot therefore conclude that the Option A operation occurred wholly in Egypt. As the subject merchandise for both scenarios is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:"

HTSUS Tariff shift and/or other requirements

6201 - 6208 If the good consists of two or more component parts, a change to an assembled good of heading 6201 through 6208 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession

As the garments consist of two or more components and are wholly assembled in a single country, that is Egypt, the terms of the tariff shift are met. The country of origin is conferred in Egypt, QIZ, for both Options A and B.

STATUS UNDER THE UNITED STATES-ISRAEL FREE TRADE AGREEMENT

Pursuant to the authority conferred by section 9 of the U.S.-Israel Free Trade Area Implementation Act of 1985 (19 U.S.C. §2112 note), the President issued Proclamation No. 6955 dated November 13, 1996 (published in the Federal Register on November 18, 1996 (61 Fed. Reg. 58761)), which modified the Harmonized Tariff Schedule of the United States (HTSUS) (by creating a new General Note 3(a)(v)) to provide duty-free treatment to articles which are the product of the West Bank, Gaza Strip or a qualifying industrial zone, provided certain requirements are met. Such treatment was effective for products of the West Bank, Gaza Strip or a qualifying industrial zone entered or withdrawn from warehouse for consumption on or after November 21, 1996.

Under General Note 3(a)(v), HTSUS, articles the products of the West Bank, Gaza Strip or a qualifying industrial zone which are imported directly to the U.S. from the West Bank, Gaza Strip, a qualifying industrial zone or Israel qualify for duty-free treatment, provided the sum of 1) the cost or value of materials produced in the West Bank, Gaza Strip, a qualifying industrial zone or Israel, plus 2) the direct costs of processing operations performed in the West Bank, Gaza Strip, a qualifying industrial zone or Israel, is not less than 35% of the appraised value of such articles when imported into the U.S. An article is considered to be a product of the West Bank, Gaza Strip or a qualifying industrial zone if it is either wholly the growth, product or manufacture of one of those areas or a new and different article of commerce that has been grown, produced or manufactured in one of those areas.

Based upon the production information provided on the cook shirt, chef coat and chef pants in Option A and B, the garments are woven (Option A), and cut and sewn (Options A and B) in one of the Egyptian Qualifying Industrial Zones, namely Alexandria, Greater Cairo or the Suez Canal. The cook shirt, chef coat and chef pants meet the country of origin requirements in the West Bank, Gaza Strip or a qualifying industrial zone, specifically, in Egypt, under the applicable rules of origin for textiles and are considered to be a product of the West Bank, Gaza Strip or a qualifying industrial zone.

With respect to the requirement that the articles be imported directly, General Note 3(a) (v)(B) (1) provides in pertinent part that:

Articles are "imported directly" for purposes of this paragraph if— (1) they are shipped directly from West Bank, the Gaza Strip, a qualifying industrial zone or Israel into the United States with out passing through the territory of any intermediate country;

You state that the cook shirt, chef coat and chef pants in Options A and B are imported directly into the United States.

We are unable to state definitively that the cook shirt, chef coat and chef pants in Options A or B will or will not satisfy the 35 percent value content requirement. Whether the requirement is satisfied can only be ascertained when the "appraised value" of the garments is determined at the time of entry into the United States.

HOLDING:

The country of origin of the cook shirt, chef coat and chef pants in both manufacturing Options A and B is Egypt. If the garments are produced in an approved Qualifying Industrial Zone, they will be considered to be products of the West Bank, Gaza Strip or QIZ and will be eligible for duty free treatment under General Note 3(a)(v), HTSUS, assuming that they are imported directly from the West Bank, Gaza Strip, QIZ or Israel, and the 35 percent value content requirement is satisfied.

The cook shirt falls within textile category designation 640; the chef coat falls within textile category designation 641; the chef pants fall within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 6203.43.40 - Men's or boys' trousers, breeches & shorts, of synthetic fibers, con under 15% wt down etc, cont under 36% wt wool, n/water resist, not k/c
• Tariff No.: 6205.30.20 - Men's or boys' shirts, not knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6206.40.30 - Women's or girls' blouses and shirts, not knitted or crocheted, of manmade fibers, nesoi